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Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
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+6289661079005
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editor.profita@mercubuana.ac.id
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Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
Published by Universitas Mercu Buana
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
Economics, Econometrics & Finance
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
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Determinan Agresivitas Pajak Pada Perusahaan: Kajian Pada Leverage, Likuiditas, Komisaris Independen Dan Manajemen Laba Agoestina Mappadang
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.001

Abstract

The state loses tax revenue, especially from corporate income tax which is quite high every year, this happens because there are still many companies that are doing tax aggressiveness. This study aims to investigate whether corporate tax aggressive have a less transparent information environment. Financial complexity such as leverage and liquidity, independent commissioners, and earnings management affected tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax aggressiveness. The test was conducted for manufacturing firms that were listed on the Indonesian Stock Exchange during the period of 2015-2019. Panel data regression was used to test the hypothesis. The result showed that it failed to find a significant relationship between liquidity and tax aggressiveness. Independent commissioners had a negative impact on tax aggressiveness, but leverage and earning management had a positive impact on tax aggressiveness. Overall, these results important to both financial and tax regulators and other stakeholders, who have a vested interest in understanding the interaction of financial and corporate tax aggressiveness.
PENGARUH TAX ATTITUDE TERHADAP TAX COMPLIANCE DENGAN FINANCIAL CONDITION DAN RISK PREFERENCE SEBAGAI VARIABEL MODERASI Arja Sadjiarto; Aloysius Marcellino; Arif Bagus Suwargo; Denny Suntoro
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.009

Abstract

A number of factors may be responsible for low compliance in income tax administration in Surabaya, Indonesia. However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be moderated by financial condition and risk preference. This study investigated the moderating effect of financial condition and risk preference on relationship between taxpayers’ attitude and compliance behaviour. The data of the study, which were collected through a survey of individual taxpayers’ opinion, were treated statistically using moderated multiple regression. The result of the study indicates that taxpayer’s attitude towards tax evasion is positively related to compliance behaviour. Furthermore, the study also reveals that taxpayer’s financial condition and risk preference has positive moderating impact on the relationship between attitude towards tax evasion and compliance behavior. In addition to that, attitude has significant positive results on tax compliance.Tax
Implementation Of Social Function With Qardh Contract At Bank Devisa Syariah In Indonesia Mohamad Torik Langlang Buana; Sofyan Halim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.012

Abstract

The aim of this research is to check and find out the implementation of social function from foreign-activity (devisa) sharia banking in Indonesia. The research method is using observation by analyzing the yearly financial reports, information stated in notes to the accounts, the research also using interview with front end staffs in some foreign-activity sharia banking, the interviews were also held with communication with call center’s from those banks. The technique of collecting data for this research is field research with relating the reference to the principles. Using direct interview with non-structured interview. Analyzing the data were held qualitatively and presented in descriptive manners. Based on the research, it took the conclusions, that the application of qardh lending in foreign-activity sharia banking is not applicable to ordinary customers. In some foreign-activity (devisa) sharia banks, there are exist qardh loan application with some prequisities such gold as collateral, through credit cards facility with blocking balance of funds in savings account. The research concludes that the social financing is not available for ordinary customers, even the reports showing the increment the value in the year of 2015, 2016 and 2017
The Influence Of Cultural And Religious Dimensions On Tax Fraud Darwis Lannai; Muslim Muslim; Andi Naurah Afifah; Hamzah Ahmad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.011

Abstract

Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.
Akuntabilitas Pengelolaan Dana Desa Yulia Yustikasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v14i1.008

Abstract

Penelitian ini bertujuan untuk menganalisis Akuntabilitas Pengelolaan Dana Desa. Variabel dependen ini adalah variabel Akuntabilitas Pengelolaan Dana Desa. Variabel Independen dalam penelitian adalah partisipasi masyarakat, kompetensi perangkat desa pengelola dana desa, dan komitmen pemerintah desa. Penelitian ini menggunakan sampel Pemerintah Desa, Kecamatan Ajibarang, Kabupaten Banyumas. Data dikumpulkan menggunakan purposive sampling dan diuji menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi dan uji hipotesis. Hasil pengujian terhadap hipotesis-hipotesis memberikan bukti bahwa variabel partisipasi masyarakat, tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa. Selain itu untuk variabel kompetensi perangkat desa pengelola dana desa juga tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa.
The Phenomenon of Saving Glut in the Banking Industry during the Covid-19 Pandemic Lucky Nugroho; Ahmad Badawi; Nurul Hidayah; Yananto Mihadi Putra
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.012

Abstract

The main business of bank financial institutions is to mobilize funds in the community through their savings and loan products. During the Covid-19 Pandemic, where the spread of the virus was speedy and a health protocol policy that limited community mobility, all economic sectors experienced a slowdown. Therefore, this study aims to analyze trends in third-party funds (liquidity) and loans (distribution of funds) during the Covid-19 Pandemic. The method used is qualitative by using descriptive statistics, namely analyzing trends in liquidity and distribution of funds in the banking industry, both Islamic banks and conventional banks. Based on the results of this study, it is known that the banking industry during the Covid-19 Pandemic experienced excess liquidity while loan disbursement experienced a decline. Furthermore, Islamic banks and conventional banks during the Covid-19 Pandemic had higher liquidity growth compared to the period before the Covid-19 Pandemic. However, compared to the intermediation function between conventional banks and Islamic banks, the intermediation function of conventional banks (LDR) during the Covid-19 pandemic was still better than the intermediation function of Islamic banks (FDR)
PERSPEKTIF NEW INSTITUTIONAL THEORY ATAS AKUNTABILITAS PAJAK PERGURUAN TINGGI SWASTA Maryati Maryati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Generally, the tax accountability of private universities is still low. This study aims to deeply understand the practice of private university tax accountability. Using a qualitative approach with an interpretive paradigm as a foundation, this research was conducted at XYZ University located in Jakarta. Data collection uses in-depth interviews, participant observation, and documentation. Tax accountability analyzed using the New Institutional Theory approach that developed by Scott (2001) through regulative, normative, and cognitive-cultural values. The results of this study indicate that the tax accountability of XYZ University is still limited. First, based on the regulative pillar, financial managers of university have knowledge and understanding of limited tax regulations so they have not been able to fulfill tax obligations  accordance with tax regulations. Second, based on the normative pillar, the implementation of the tax calculation mechanism does not reflect taxation norms, such as honesty, truth, completeness, and accountability. Third, based on the cognitive-cultural pillar, limited knowledge of tax regulations forms makes the same understanding of financial managers in universities and faculties where the understanding that only Income Tax Article 21 as the university's tax obligation. This limited understanding of the implementation for recurring tax obligations establish its culture of tax accountability.
Pengaruh Free Cash Flow, Good Corporate Governance, Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Kebijakan Dividen Angela Dirman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh free cash flow, good corporate governance, profitabilitas, likuiditas, dan solvabilitas terhadap kebijakan dividen menggunakan analisis regresi berganda. Objek penelitian ini adalah perusahaan-perusahaan non perbankan yang terdaftar di indeks saham LQ45 pada Bursa Efek Indonesia tahun 2015-2019. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling dari pengumpulan data sekunder. Terdapat 8 variabel dalam penelitian ini yang terdiri dari 7 variabel independen yaitu free cash flow, kepemilikan institusional, kepemilikan manajerial, komisaris independen, profitabilitas, likuiditas dan solvabilitas dan satu variabel dependen kebijakan dividen. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepemilikan institusional, profitabilitas, likuiditas, dan solvabilitas berpengaruh signifikan terhadap kebijakan dividen, sedangkan free cash flow, kepemilikan manajerial, dan komisaris independen tidak berpengaruh signifikan terhadap kebijakan dividen.
ANALISIS TEORI GONE DAN MORALITAS INDIVIDU DALAM MENDEKTEKSI FAKTOR PENYEBAB FRUAD DANA DESA RAHMAN - PURA
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan fraud, yakni Greed, Opportunity, Need dan Exposure yang sering disebut dengan teori GONE, dan faktor lainnya adalah moralitas individu. Tujuan penelitian untuk menganalisis dan membuktikan secara empiris pengaruh Greed, Opportunities, Need, Exposes dan moralitas individu terhadap fraud dana desa. Jenis penelitian merupakan penelitian kuantitatif dengan populasi seluruah aparat di 8 Desa se Kecamatan Galesong Utara Kabupaten Gowa. Teknik penarikan sampel purposive sampling  dengan kriteria tertentu sehingga jumlah sampel sekaligus menjadi responden sebanyak 64 aparat desa. Teknik analisi data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan greed, opportunity dan need berpengaruh positif signifikan terhadap fraud dana desa. Sedangkan exsposes dan moralitas individu berpengaruh negatif signifikan terhadap fraud dana desa.
Cost and Benefit Kebijakan Bea Perolehan Hak Atas Tanah Dan Bangunan di Provinsi DKI Jakarta Sonya Whisty Yogyandaru; Ima Mayasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

The policy of the imposition of 0% (zero percent) of the Land and Building Tax in DKI Jakarta based on Governor Regulation Number 126 Year 2017 has been implemented for a period of 4 (four) years. In practice the implementation found many advantages and disadvantages of applying the policy. The purpose of this study is to describe the strengths and weaknesses of the implementation of exemption BPHTB policy. This study uses descriptive qualitative methods that provide an explanation and understanding of the phenomena that occur with tax incentives. The results of the study show the advantages of this policy are to ease the tax burden on the middle to lower class of society to be able to have a house in DKI Jakarta and to encourage the acceleration of land certification. While the weakness of applying the policy is that many taxpayers do tax avoidance by utilizing loopholes in the Governor's Regulation to be able to enjoy this taxation facility

Page 15 of 18 | Total Record : 174

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